Chapter 3 | Page 99 It is clear from these definitions that government resource allocation alone cannot be taken as a sufficient indicator of whether the State has used the maximum available resources for the realisation of ESC rights. Hence, it is important to look beyond budget allocation to determine if the State’s real resources are being fully utilised5 and to develop robust definitions of resources in the context of ESC rights. In recent years, ESC rights scholars have proposed that, for full consideration of the obligation to use all appropriate means in Article 2(1), the concept of resources should be understood more broadly and creatively to include both financial and non-financial resources, as well as the quantitative and qualitative aspects of resources and their usage.6 For example, Audrey Chapman and Sage Russell argue that the concept of resources should be seen to include not only the resources in State coffers but also the resources available in the wider society.7 Scott Leckie proposes a wider perspective that includes resources other than the State budget.8 Chapman argues that, in addition to government budgetary resources and resources obtained through international co-operation, private sector resources can also be used to realise ESC rights, either through private investment or by imposing wealth taxes.9 The potential of these resources, however, is difficult to assess since it is possible to approach the meaning of ‘maximum available resources’ in different ways. One approach is to focus on the types of resources that can be added to the overall public sector resources mix, another is to expand the 5 Philip Alston and Gerard Quinn, 'The Nature and Scope of States Parties' Obligations under the International Covenant on Economic , Social and Cultural Rights' (1987) 9(2) Human Rights Quarterly 156-229, 178. 6 See, Sigrun Skogly, 'The Requirement of Using the ‘Maximum of Available Resources’ for Human Rights Realisation: A Question of Quality as Well as Quantity?' (2012) 12 Human Rights Law Review 393-420, 405. 7 Audrey R Chapman and Sage Russell, Core Obligations: Building a Framework for Economic, Social and Cultural Rights (Intersentia, New York, 2002). 8 Scott Leckie, 'Another Step towards Indivisibility: Identifying the Key Features of Violations of Economic, Social and Cultural Rights' (1998) 20 Human Rights Quarterly 81-124, 107. 9 Audrey Chapman, 'The Status of Efforts to Monitor Economic, Social, and Cultural Rights' in Shareen Hertel and Lanse Minkler (eds), Economic Rights: Conceptual, Measurement, and Policy Issues (Cambridge University Press, Cambridge, 2007) 143-, 149.